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    <title>2017 (11) TMI 685 - DELHI HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the ITSC&#039;s order on rectification, stating that rectification of the order was not permissible under Section 245D(6B) of the Income Tax Act, 1961. The ITSC allowed the assessee&#039;s application for rectification of the order, directing that interest under Section 234B be charged only up to the date of the order under Section 245D(1). The court clarified that the ITSC cannot review or re-examine the order on rectification and advised the Revenue to file a separate petition if contesting the rectification order. The court reserved the right to review the matter if a new petition is filed.</description>
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      <title>2017 (11) TMI 685 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=350806</link>
      <description>The court dismissed the writ petition challenging the ITSC&#039;s order on rectification, stating that rectification of the order was not permissible under Section 245D(6B) of the Income Tax Act, 1961. The ITSC allowed the assessee&#039;s application for rectification of the order, directing that interest under Section 234B be charged only up to the date of the order under Section 245D(1). The court clarified that the ITSC cannot review or re-examine the order on rectification and advised the Revenue to file a separate petition if contesting the rectification order. The court reserved the right to review the matter if a new petition is filed.</description>
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      <pubDate>Thu, 26 Oct 2017 00:00:00 +0530</pubDate>
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